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Registered number: 04958276
Optimum Technology Surgical Limited
Dormant Financial Statements
For The Year Ended 30 November 2023
NL Accountancy & Bookkeeping Services
Member of Institute of Accountants and Bookkeepers
30 The Street
Upper Sheringham
Norfolk
NR26 8AD
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04958276
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand 2 2
2 2
Creditors: Amounts Falling Due Within One Year 6 (39,745,341 ) (39,745,341 )
NET CURRENT ASSETS (LIABILITIES) (39,745,339 ) (39,745,339 )
TOTAL ASSETS LESS CURRENT LIABILITIES (39,745,339 ) (39,745,339 )
Creditors: Amounts Falling Due After More Than One Year 7 (17,206 ) (17,206 )
NET LIABILITIES (39,762,545 ) (39,762,545 )
CAPITAL AND RESERVES
Called up share capital 8 2,920,002 2,920,002
Profit and Loss Account (42,682,547 ) (42,682,547 )
SHAREHOLDERS' FUNDS (39,762,545) (39,762,545)
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Kim Patchett
Director
20th March 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Optimum Technology Surgical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04958276 . The registered office is 30 The Street, Upper Sheringham, Norfolk, NR26 8AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 December 2022 11,352,000
As at 30 November 2023 11,352,000
Amortisation
As at 1 December 2022 11,352,000
As at 30 November 2023 11,352,000
Net Book Value
As at 30 November 2023 -
As at 1 December 2022 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2022 3,213
As at 30 November 2023 3,213
Depreciation
As at 1 December 2022 3,213
As at 30 November 2023 3,213
...CONTINUED
Page 2
Page 3
Net Book Value
As at 30 November 2023 -
As at 1 December 2022 -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 37,986,848 37,986,848
Accruals and deferred income 1,716,668 1,716,668
Director's loan account 41,825 41,825
39,745,341 39,745,341
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Amounts owed to related parties 17,206 17,206
17,206 17,206
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2,920,002 2,920,002
9. Related Party Transactions
The following related party transactions are recorded within the accounts at 30 November 2016
Kim Patchett a Director of the company was owed £41,825 by the company at 30 November 2022 (2021 - £41,825)
Kim Patchett a Director of the company owns £420,000 Ordinary £1 shares in the company (14.38%)
There is a loan balance of £17,206 (2021 - £17,206) owed to Optimum Technology Holdings Limited, a related company.
10. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is Optimum Technology Holdings Limited . Optimum Technology Holdings Limited was incorporated in England & Wales. Copies of the group accounts may be obtained from the secretary, 30 The Street, Upper Sheringham, Norfolk NR26 8AD . The controlling party is Optimum Technology Holdings Limited who controls 85.62% of the shares of Optimum Technology Surgical Limited .
Page 3